Amount not deductible where tax is not deducted at source.

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..... ) Any amount on which tax is deductible at source under Chapter XIII during the financial year shall not be allowed as a deduction in computing the total income if,— (a) the tax has not bee .....

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..... t year after the due date specified in sub-section (1) of section 144; or (b) tax has been deducted and paid in such subsequent financial year. - - statute, statutory provisions legislat .....

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